政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/37429
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 115256/146303 (79%)
造访人次 : 54538097      在线人数 : 367
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/37429


    题名: 臺灣吸菸家庭之稅捐負擔與其家庭特徵之研究
    作者: 林煥德
    贡献者: 羅光達
    林煥德
    关键词: 香菸稅
    累退性
    租稅負擔
    吸菸家庭
    菸害防制
    cigarette taxation
    regressivity
    tax burden
    smoking family
    tobacco hazards prevention
    日期: 2008
    上传时间: 2009-09-19 13:47:28 (UTC+8)
    摘要: 本研究從長時間來觀察台灣香菸稅捐的累退程度變化，並且同時觀察台灣吸菸家庭具備何種特徵，以作為政府相關單位在制定租稅及菸害防制等政策的一個參考。利用行政主計處之「家庭收支調查報告」、台灣省菸酒公賣局之「臺灣地區菸酒事業統計年報」及學者研究等資料來進行累退性衡量，發現自1979年開始至2007年，我國香菸稅累退程度呈現加劇的情形，而各吸菸家庭則呈現出菸草消費支出金額愈高者戶長及家庭成員平均年齡愈低、教育程度較低、以及女性戶長比例下降等特徵。
    由此結果可看出我國香菸稅累退程度並未減輕，低所得家庭反而較高所得家庭負擔為重，此外菸草消費支出較高的家庭由於平均教育程度較低，普遍缺乏吸菸會造成健康危害的風險認知，因此衛生醫療主管當局應加強菸害防制教育以利提升國民健康。
    This study observes the regressivity changes of cigarette taxation in Taiwan for long run and the features of smoking families in Taiwan to offer the government and relevant organization a reference in making taxation and tobacco hazards prevention policies.
    This study uses “Report on the Survey of Family Income and Expenditure in Taiwan Area of Republic of China” from 1979 to 2007, “Taiwan Tobacco and Wine Statistical Yearbook” and other scholars’ contribution to measure the regressivity of cigarette taxation. The results shows the regressivity of cigarette taxation in Taiwan is more and more severe from 1979 to 2007, and the smoking families which have higher tobacco expenditure shows the features of lower average age, lower education level, and lower percentage of female household head.
    This study concludes that the regressivity of cigarette taxation is more amd more severe, so the tax burden of lower income families is much serious than higher income families, and because of lower education level, the families with higher tobacco expenditure are popularly lack of risk perception which smoking hazards health. Therefore health and medical executive should reinforce tobacco prevention education to promote national health.
    參考文獻: 一、中文文獻
    李妙靜（2006），《全球化對我國菸酒稅制變遷之影響》，國立成功大學政治經濟學研究所碩士論文。
    李家銘、葉春淵、黃琮琪（2006），「菸價要調漲多少：菸品健康福利捐課徵對香菸消費的影響效果」，《人文及社會科學集刊》，18(1)，1-35。
    林翠芳（2008），「菸酒稅之探討」，《財稅研究》，40(5)，107-121。
    徐茂炫、謝啟瑞（1999），「菸需、菸稅與反菸：實證文獻回顧與臺灣個案」，《人文及社會科學集刊》，11(3)，301-334。
    張世和（1968），《台灣省菸酒專賣制度之研究》，國立政治大學公共行政研究所碩士論文。
    張佳雯（2004），《論癮性商品之消費型態與政府管制》，國立政治大學財政研究所博士論文。
    陳佳文（1986），《我國菸酒專賣政策及專賣制度之研究》，國立政治大學財政研究所碩士論文。
    曾巨威、陳麗玟（1989），《菸酒課稅問題之研究》，台北：財政部賦稅改革委員會專題報告50。
    曾福安（2001），《我國菸酒專賣制度之演進》，國立政治大學財政研究所碩士論文。
    趙揚清、黃怡靜（2003），「菸酒公賣利益回歸稅制及相關問題之研究」，《國政論壇季刊》，秋季號，101-114。
    蔡憶文（2005），《評估菸酒稅法及其對菸品消費市場之影響》，行政院衛生署國民健康局九十三年度菸害防制研究及工作計畫研究報告。
    羅光達（1995），《香菸稅的理論探討與台灣之實證研究》，國立政治大學財政研究所碩士論文。
    二、英文文獻
    Becker, Gary S. and Kevin M. Murphy (1988), “A Theory of Rational Addiction”, Journal of Political Economy, 96(4), 675-700.
    Chaloupka, Frank J. and Kenneth E. Warner (1999), “The Economics of Smoking”, NBER Working Paper 7047.
    Evans, William N. and Matthew C. Farrelly (1998), “The Compensating Behavior of Smokers: Taxes, Tar and Nicotine”, RAND Journal of Economics, 29(3), 578-595.
    Gruber, Jonathan H. and Botond Koszegi (2002), “A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Exercise Taxation”, NBER Working Paper 8777.
    Gruber, Jonathan H. and Botond Koszegi (2004), “Tax Incidence When Individuals Are Time-inconsistent: the Case of Cigarette Exercise Taxes ”, Journal of Public Economics, 88, 1959-1987.
    Gruber, Jonathan H. and Sendhil Mullainathan (2002), “Do Cigarette Taxes Make Smokers Happier?” , NBER Working Paper 8872.
    Hsieh, Chee-Ruey; Teh-Wei Hu and Chien-Fu J. Lin (1999), “The Demand for Cigarettes in Taiwan: Domestic Versus Imported Cigarettes”, Journal of Contemporary Economic Policy, 17(2), 223-234.
    Kan, Kamhon (2007), “Cigarette Smoking and Self-control”, Journal of Health Economics, 26, 61-81.
    Keeler, Theodore. E., Teh-Wei Hu, P.G. Barnett and W.G. Manning (1993), “Taxation, Regulation, and Addiction: A Demand Function for Cigarettes Based on Time-series Evidence”, Journal of Health Economics, 12(1), 1-18.
    Leu, Robert E. (1984), “Anti-smoking Publicity, Taxation, and the Demand for Cigarettes”, Journal of Health Economics, 3(2), 101-116.
    Lois Biener, Robert H. Aseltine, Bruce Cohen and Marlence Anderka (1998), “Reactions of Adult and Teenaged Smokers to the Massachusetts Tobacco Tax”, American Journal of Public Health, 88, 1389-1391.
    Lyon, Andrew B. and Robert M. Schwab (1995), “Consumption Taxes in a Life-cycle Framework: Are Sin Taxes Regressive?”, Review of Economics and Statistics, 77(3), 389-406.
    Lyon, Andrew B. and Robert M. Schwab (1997), “The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes”, Tax Foundation Background Paper 22.
    O’Donoghue, Ted and Matthew Rabin (2003), “Studying Optimal Paternalism, Illustrated by a Model of Sin Taxes”, American Economic Review, 93(2), 186-191.
    O’Donoghue, Ted and Matthew Rabin (2006), “Optimal Sin Taxes”, Journal of Public Economics, 90, 1825-1849.
    Pigou, A.C. (1932), “The Economics of Welfare”, London: Macmillan & Co. 4th ed.
    Pim Borren and Matthew Sutton (1992), “Are Increases in Cigarette Taxation Regressive?”, Health Economics, 1, 245-253.
    Poter, R.H. (1986), “The Impact of Government Policy on the U.S. Cigarette Industry”, In Ippolito P. M, Scheffman D. T, ed. Empirical Approaches to Consumer Protection Economics, US Government Printing Office.
    Remler , Dahlia K. (2004), “Poor Smokers, Poor Quitters, and Cigarette Tax Regressivity”, American Journal of Public Health, 94(2), 225-229.

    Sung, Hai-Yen, The-Wei Hu, and Theodore E. Keeler (1994), “Cigarette Taxation and Demand: An Empirical Model”, Contemporary Economic Policy, 12(3), 91-100.
    Townsend, Joy L. (1987), “Cigarette Tax, Economic Welfare and Social Class Patterns of smoking”, Applied Economics, 19, 355-365.
    Viscusi, W. Kip. (1995), “Cigarette Taxation and the Social Consequences of Smoking”, In James M. Poterba, ed. Tax Policy and the Economy, Vol.9, Cambridge, MA: NBER and MIT Press, 51-101.
    三、政府出版品
    1979年到1993年《中華民國臺灣地區個人所得分配調查報告》，台北：行政院主計處。
    1994年到2007年《家庭收支調查報告》，台北：行政院主計處。
    2001《臺灣地區菸酒事業統計年報》，台北：臺灣省菸酒公賣局。
    描述: 碩士
    國立政治大學
    財政研究所
    96255023
    97
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0096255023
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    502301.pdf143KbAdobe PDF2940检视/开启
    502302.pdf121KbAdobe PDF2908检视/开启
    502303.pdf121KbAdobe PDF2927检视/开启
    502304.pdf128KbAdobe PDF2900检视/开启
    502305.pdf684KbAdobe PDF21696检视/开启
    502306.pdf736KbAdobe PDF22107检视/开启
    502307.pdf716KbAdobe PDF22625检视/开启
    502308.pdf771KbAdobe PDF21239检视/开启
    502309.pdf737KbAdobe PDF21024检视/开启
    502310.pdf652KbAdobe PDF2955检视/开启
    502311.pdf636KbAdobe PDF21301检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈